First let's be clear. The ONLY reason that taxation is an issue is NOT to collect revenue, but to control people. In general, the democrats want higher taxation RATES so they can control more people. That is why they are so hip to the "maximum tax" law. They want the "spread the wealth" concept, fully knowing (in my opinion) that in following that concept, they are essentially stifling the drive of our main achievers.
But is it "fair"? HELL no! It penalizes achievement, discourages individual initiative, and creates a permanent class that is more dependent on the good graces of government. When the rate is raised at the upper level, there is no incentive to make more money; hence no incentive to invest and create new jobs.
I have been advocating a modified flat tax for the longest time. In short, the flat tax would be an across the board 12.8% tax for federal taxes. This amount would TRIPLE current tax receipts (and in this economy, possibly QUADRUPLE). However, this devolves the control of the economy, as it should, from the government to the private sector.
The democrats would never go for that, though, as they lose control of the money.
The "modified" part is that we set the 12.8% at $$34,880 and higher. Pragmatically, there would be no salaries or total income between $34,880 and $40,000. Keep in mind that there would be a hell of a lot of new millionaires and billionaires, but that's a good thing. There certainly wouldn't be any more poor people.